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【单选题】
林木公司为小规模纳税企业,本期购入直接用于销售的商品一批并取得增值税专用发票,发票注明的商品价款为500000元,增值税率16%、增值税金额为80000元。商品运达企业验收时短缺10%,经查明原因确定:3%的短缺商品属于运输途中合理损耗,7%的短缺商品不明原因。则林木公司验收入库商品的实际成本的金额是()。.A.
465000元
B.
526500元
C.
539400元
D.
585000元
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